https://www.taxtmi.com/forum/issue?id=113967 Whether service tax applies to direct hiring of daily-wage labour hinges on three elements: a taxable service provider, a service receiver, and consideration. If labour is supplied for consideration and fits the manpower-supply definition, it is viewed as taxable and may attract reverse charge; an invoice can evidence the contractual supply. Counter-views stress that certain notifications require a specified form of manpower supply or a body corporate recipient, so pure direct hiring without a supply contract may fall outside the provision. en-us Wed, 18 Jul 2018 18:00:56 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113967 Whether service tax applies to direct hiring of daily-wage labour hinges on three elements: a taxable service provider, a service receiver, and consideration. If labour is supplied for consideration and fits the manpower-supply definition, it is viewed as taxable and may attract reverse charge; an invoice can evidence the contractual supply. Counter-views stress that certain notifications require a specified form of manpower supply or a body corporate recipient, so pure direct hiring without a supply contract may fall outside the provision. Discussion-Forum Service Tax Wed, 18 Jul 2018 18:00:56 +0530 https://www.taxtmi.com/forum/issue?id=113967